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2018 (7) TMI 531 - AT - Service TaxCommercial Training or Coaching Service - conducting training / coaching programme on personality development as well as English speaking course - whether the appellant is liable to pay service tax under ‘Commercial Training or Coaching Service’ for the courses which include personality development course, English speaking course and human resource development course? - Held that:- The Tribunal in the case of C.S. Natarajan [2018 (6) TMI 792 - CESTAT CHENNAI] has considered identical facts wherein it has been held that the said courses would fall under the category of vocational training course - the demand in respect of ‘Commercial Training or Coaching Service’ cannot sustain. Penalty - franchisee service - Held that:- appellant had failed to discharge service tax in respect of franchisee service due to the confusion in the change of the definition of franchisee service. The period involved is 1.7.2003 to 30.9.2006 when the definition of franchisee service underwent changes for more than one time - penalty set aside by invoking section 80 - demand of tax with interest upheld. Appeal allowed in part.
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